Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
CHF 109'790
Direct Federal Tax
- CHF 2'459
Cantonal tax
- CHF 11'271
Communal tax
- CHF 5'738
Church tax
- CHF 1'028
Contributions to OASI, DI, APG
- CHF 5'819
Unemployment insurance
- CHF 1'208
Non-occupational Accident Insurance
- CHF 439
Pension fund contributions
- CHF 3'879
Total tax
- CHF 31'841
Net pay
* CHF 77'949
Marginal tax rate
38.0%
Average tax rate
29.0%
71.0%
Net pay
29.0%
Total tax
Total tax
Net pay
The Taxberg
CHF 77'949
Net pay
CHF 20'605
Tax the employer pays
CHF 31'841
Tax you pay
Total tax paid
CHF 52'446
Did you know your employer also pays tax on your salary? It costs the employer CHF 20'605 to pay you CHF 109'790. In other words, every time you spend CHF 10 of your hard-earned money, CHF 4.78 goes to the government.
Real tax rate
40.2%
So, with you and the employer both paying tax, what used to be a 29% tax rate now rises to 40.2%, meaning your real tax rate is actually 11.2% higher than what it seemed at first.
Summary
If you make CHF 109'790 a year living in the region of Bern, Switzerland, you will be taxed CHF 31'841. That means that your net pay will be CHF 77'949 per year, or CHF 6'496 per month. Your average tax rate is 29.0% and your marginal tax rate is 38.0%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of CHF 100 in your salary will be taxed CHF 38.01, hence, your net pay will only increase by CHF 61.99.
Bonus Example
A CHF 1'000 bonus will generate an extra CHF 620 of net incomes. A CHF 5'000 bonus will generate an extra CHF 3'100 of net incomes.
Tax per region
Region
Net pay
Average tax
Rank
Zug
CHF 90'839
17.3%
1
Schwyz
CHF 86'796
20.9%
2
App. Innerrhoden
CHF 86'060
21.6%
3
Obwalden
CHF 85'273
22.3%
4
Nidwalden
CHF 84'277
23.2%
5
Uri
CHF 84'288
23.2%
6
Glarus
CHF 83'473
24.0%
7
Zurich
CHF 82'856
24.5%
8
Thurgau
CHF 82'755
24.6%
9
Graubünden
CHF 82'521
24.8%
10
Schaffhausen
CHF 81'935
25.4%
11
Lucerne
CHF 81'847
25.5%
12
Aargau
CHF 81'232
26.0%
13
App. Ausserrhoden
CHF 81'170
26.1%
14
Ticino
CHF 80'763
26.4%
15
Valais
CHF 79'901
27.2%
16
Jura
CHF 79'597
27.5%
17
Fribourg
CHF 79'187
27.9%
18
Basel-Stadt
CHF 78'719
28.3%
19
Solothurn
CHF 78'335
28.7%
20
St. Gallen
CHF 78'182
28.8%
21
Bern
CHF 77'949
29.0%
22
Geneva
CHF 77'653
29.3%
23
Basel-Landschaft
CHF 77'466
29.4%
24
Vaud
CHF 77'471
29.4%
25
Neuchâtel
CHF 76'828
30.0%
26
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Europe
Country 
Net pay
Average tax
Rank
Russia
CHF 95'517
13.0%
1
Hungary
CHF 89'479
18.5%
2
Ukraine
CHF 88'381
19.5%
3
Czech Republic
CHF 83'607
23.9%
4
Switzerland
CHF 82'856
24.5%
5
United Kingdom
CHF 72'729
33.8%
6
France
CHF 72'018
34.4%
7
Norway
CHF 69'706
36.5%
8
Spain
CHF 68'850
37.3%
9
Denmark
CHF 67'608
38.4%
10
Austria
CHF 66'730
39.2%
11
Ireland
CHF 65'758
40.1%
12
Poland
CHF 65'620
40.2%
13
Romania
CHF 64'227
41.5%
14
Netherlands
CHF 63'534
42.1%
15
Sweden
CHF 63'319
42.3%
16
Greece
CHF 63'295
42.4%
17
Luxembourg
CHF 60'656
44.8%
18
Germany
CHF 59'608
45.7%
19
Italy
CHF 56'228
48.8%
20
Finland
CHF 53'922
50.9%
21
Portugal
CHF 50'148
54.3%
22
Belgium
CHF 45'830
58.3%
23
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North America
Country 
Net pay
Average tax
Rank
USA
CHF 76'612
30.2%
1
Canada
CHF 70'055
36.2%
2
Asia / Pacific
Country 
Net pay
Average tax
Rank
Hong Kong
CHF 94'019
14.4%
1
Kazakhstan
CHF 92'816
15.5%
2
Singapore
CHF 90'325
17.7%
3
Taiwan
CHF 86'241
21.5%
4
Thailand
CHF 82'654
24.7%
5
China
CHF 82'602
24.8%
6
Indonesia
CHF 77'494
29.4%
7
South Korea
CHF 77'349
29.6%
8
New Zealand
CHF 76'359
30.5%
9
Pakistan
CHF 75'303
31.4%
10
Australia
CHF 75'129
31.6%
11
Japan
CHF 75'077
31.6%
12
Philippines
CHF 74'271
32.4%
13
Malaysia
CHF 74'138
32.5%
14
Vietnam
CHF 72'810
33.7%
15
India
CHF 59'610
45.7%
16
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Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CHF 97'857
10.9%
1
Costa Rica
CHF 83'682
23.8%
2
Chile
CHF 82'750
24.6%
3
Colombia
CHF 80'546
26.6%
4
Uruguay
CHF 80'118
27.0%
5
Brazil
CHF 80'092
27.1%
6
Panama
CHF 79'146
27.9%
7
Puerto Rico
CHF 76'628
30.2%
8
Mexico
CHF 75'030
31.7%
9
Ecuador
CHF 74'653
32.0%
10
Peru
CHF 74'192
32.4%
11
Argentina
CHF 71'357
35.0%
12
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Africa
Country 
Net pay
Average tax
Rank
Angola
CHF 80'025
27.1%
1
Kenya
CHF 77'299
29.6%
2
Nigeria
CHF 74'789
31.9%
3
Ivory Coast
CHF 73'863
32.7%
4
Ghana
CHF 73'504
33.1%
5
Mozambique
CHF 73'311
33.2%
6
South Africa
CHF 69'147
37.0%
7
Morocco
CHF 68'521
37.6%
8
Cameroon
CHF 67'931
38.1%
9
Zambia
CHF 67'778
38.3%
10
Senegal
CHF 66'881
39.1%
11
Uganda
CHF 63'531
42.1%
12
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Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CHF 104'301
5.0%
1
Qatar
CHF 104'301
5.0%
2
Bahrain
CHF 101'131
7.9%
3
Oman
CHF 101'007
8.0%
4
Kuwait
CHF 100'443
8.5%
5
Saudi Arabia
CHF 98'811
10.0%
6
Egypt
CHF 82'586
24.8%
7
Lebanon
CHF 82'509
24.9%
8
Israel
CHF 73'019
33.5%
9
Turkey
CHF 64'112
41.6%
10
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NOTE* Withholding is calculated based on the Bern tables of Switzerland, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.